Compiled by CleanerContracts from the sources listed below, checked on 5 November 2026. We sell the templates linked on this page.
Self-employed cleaner tax in the UK (2026 to 2027): registering, expenses, mileage and records
A self-employed cleaner in the UK pays Income Tax and National Insurance on profit, which is income minus allowable expenses. You normally need to register for Self Assessment if your trading income is over £1,000 in a tax year, file a return after the tax year ends and keep your records for at least five years after the filing deadline. Common allowable costs include supplies, insurance, uniforms and business mileage.
Do I need to register as a self-employed cleaner?
If you are self-employed as a sole trader and your trading income is over £1,000 in a tax year (6 April to 5 April), you normally need to register for Self Assessment and file a tax return. You must tell HMRC by 5 October after the end of the tax year in which you started trading, or you could be fined.
The first £1,000 of gross trading income, from all your trades combined, is covered by the trading allowance, but you cannot claim expenses if you use it. Most full-time cleaners are well over that, so claiming real expenses is usually better.
You pay your Self Assessment bill by 31 January after the tax year ends. Set money aside as you go so the bill does not catch you out.
How much tax and National Insurance will I pay?
You pay tax on your profit, not your turnover. The standard Personal Allowance for 2026 to 2027 is £12,570, and the basic rate of 20 percent applies to taxable income from £12,571 to £50,270. Rates differ in Scotland.
Class 4 National Insurance for 2026 to 2027 is 6 percent on profits between £12,570 and £50,270, and 2 percent above that. Class 2 is treated as paid if your profits are £7,105 or more. Below that you can pay voluntary Class 2 at £3.65 a week to protect your State Pension record.
| Item | 2026 to 2027 figure | What it means for you |
|---|---|---|
| Trading allowance | £1,000 of trading income | Covers small income but you cannot also claim expenses |
| Personal Allowance | £12,570 | Income up to this is tax-free for most people |
| Basic rate band | 20% on £12,571 to £50,270 | Most self-employed cleaners fall here |
| Class 4 National Insurance | 6% on £12,570 to £50,270, 2% above | Paid through your Self Assessment |
| Class 2 National Insurance | Treated as paid at £7,105 or more | Voluntary at £3.65 a week below that |
| VAT registration | Required above £90,000 turnover | Most solo cleaners stay below it |
What can a cleaner claim as allowable expenses?
HMRC says you can deduct costs that relate to your business before working out your taxable profit. GOV.UK lists categories such as office costs, travel costs, clothing expenses such as uniforms, staff and subcontractor costs, financial costs such as insurance and bank charges, advertising and marketing, subscriptions and training related to your business.
For a cleaner that usually means products and equipment, uniforms and protective gloves, public liability insurance, your phone and software, advertising such as a website or leaflets, and fuel, parking or fares between jobs. If an item is used partly for business and partly for personal use, you can only claim the business share. If you work from home, you may be able to claim a reasonable proportion of costs such as heating, electricity and internet. If you are unsure whether a cost qualifies, GOV.UK advises contacting HMRC.
- Cleaning products, cloths, mops and vacuum cleaners
- Uniforms and protective clothing
- Public liability and other business insurance
- Phone, software and advertising costs
- Parking, fares and fuel for travel between clients
- Subcontractor fees, if you pay anyone to help
Claiming mileage
If you drive between clients you can use simplified expenses rather than working out actual vehicle costs. For 2026 to 2027, GOV.UK sets the flat rate for cars and goods vehicles at 55p a mile for the first 10,000 business miles and 25p a mile after that. Before 6 April 2026 the first-10,000 rate was 45p, so check you are using the new figure.
For example, 11,000 business miles is £5,500 for the first 10,000 plus £250 for the remaining 1,000, a total of £5,750. You cannot use simplified expenses for a vehicle you have already claimed capital allowances for, and once you use flat rates for a vehicle you must carry on doing so while you use it for the business. Keep a mileage log with date, start and end points and miles for each trip.
Making Tax Digital for Income Tax
Making Tax Digital changes how sole traders and landlords report. It applies in three stages: from 6 April 2026 if your qualifying income was over £50,000 in 2024 to 2025, from 6 April 2027 if it was over £30,000 in 2025 to 2026, and from 6 April 2028 if it was over £20,000 in 2026 to 2027. Qualifying income is your self-employment and property income added together, before expenses. If you are in scope you keep digital records and send quarterly updates through compatible software, and you still submit a tax return every year by 31 January. The quarterly updates are summaries, not tax returns.
Many cleaners are below these thresholds for now, but if your income is growing, choose a bookkeeping app that supports it. Check GOV.UK to see whether you must sign up and from when.
Keeping the right records
You must keep records of all sales and income, all business expenses, and records of your personal income, plus VAT records if you are registered. GOV.UK says to keep them for at least 5 years after the 31 January submission deadline of the relevant tax year.
From 2024 to 2025, cash basis is the default method of accounting, which means you record income and expenses when money is received or paid. Whichever method you use, keep your invoices, receipts and bank statements together, and issue an invoice for every job so your income is easy to prove. Our invoice template and how much to charge guide help you build tax into your prices.
Get the free Cleaner Tax Records Log: 17 questions and a signed declaration, emailed to you as a print-ready form.
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Get the print-ready Cleaner Tax Records Log
A print-ready log for recording income, expenses, mileage and your tax set-aside each month, so your Self Assessment return is quick to complete. Free, and yours to keep.
Frequently asked questions
Do self-employed cleaners have to pay tax?
Yes, on profit above their Personal Allowance. If trading income is over £1,000 in a tax year you normally need to register for Self Assessment and file a return after the tax year ends.
What expenses can a self-employed cleaner claim?
Costs that relate to the business, such as cleaning products, uniforms, insurance, advertising, phone and travel. If an item is part personal, only the business share counts, and HMRC advises checking if you are unsure.
How much can I claim for mileage?
For 2026 to 2027 the GOV.UK flat rate for cars and goods vehicles is 55p a mile for the first 10,000 business miles and 25p after that. Keep a log of every business journey.
When do I have to register for VAT as a cleaner?
You must register once your taxable turnover goes over £90,000 in a rolling 12 months. Below that registration is optional.
Do I need to keep records of my cleaning income?
Yes. You must keep records of income, expenses and personal income for at least 5 years after the 31 January filing deadline. Issuing an invoice for each job makes this much easier.
Sources
- Expenses if you're self-employed, GOV.UK
- Simplified expenses: vehicles, GOV.UK
- Self-employed National Insurance rates, GOV.UK
- Register for Self Assessment if you are self-employed, GOV.UK
- Business records if you're self-employed, GOV.UK
- How long to keep your records, GOV.UK
- Income Tax rates and Personal Allowances, GOV.UK
- Use Making Tax Digital for Income Tax, GOV.UK
- VAT registration, GOV.UK
- Find out if and when you need to use Making Tax Digital for Income Tax, GOV.UK
- Work out your qualifying income for Making Tax Digital for Income Tax, GOV.UK
- Using Making Tax Digital for Income Tax for the first time, GOV.UK
- Tax-free allowances on property and trading income, GOV.UK
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These articles are general guidance for UK self-employed cleaners and small cleaning businesses, not legal or tax advice. Our forms are editable templates and a starting point: adapt them to your own jobs, your insurer's terms and your clients' requirements.